Internal Audit Quality

Beschreibung

Deliver increased value by embedding quality into internal auditactivities Internal Audit Quality: Developing a Quality Assurance andImprovement Program is a comprehensive and authoritative guideto better practice internal auditing. Written by a global expert inaudit quality, this guide is the first to provide complete coverageof the elements that comprise an effective internal audit qualityassurance and improvement program. Readers will find practicalsolutions for monitoring and measuring internal audit performancedrawn from The IIA's International Standards for the ProfessionalPractice of Internal Auditing, and complemented by advice and casestudies from leading audit practitioners from five differentcontinents. Major corporate and financial collapses over the past decadehave challenged the value of internal audit. With an increasedfocus on internal audit's role in good governance, management isincreasingly demanding that internal audit provides assurance ofthe quality of its own activities. The IIA standards provide aframework for audit quality in the form of mandatory guidance .Recent research indicates that the majority of internal auditfunctions do not fully comply with the standards and, as a result,are not servicing the needs of their organizations as well as theymight. Internal Audit Quality offers a roadmap to internalaudit quality, providing readers the guidance they need to: * Embed quality into all elements of internal audit fromstrategic and operational planning down to day-to-day tasks * Create well-defined internal audit programs and procedures * Independently self-assess internal audit quality andperformance * Conform with the IIA standards and better practice * Provide assurance over internal audit efficiency andeffectiveness * Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on therise. The days of retrospective, compliance-focused auditing is athing of the past. Organizations expect more of internal audit, andmany internal audit activities are accepting the challenge. Ratherthan relying on audit supervision and external assessments, modernauditors are embedding quality into audit activities to createeffective programs. For the auditor looking to distinguishthemselves as leading edge, Internal Audit Quality providesthe guidance that enables the right work, at the right time, in theright way.

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Sally-Anne Pitt

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Accounting Auditing / Internal Interne Revision Rechnungswesen Revision (Wirtsch.)

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